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County Sales and Use Tax - Fact Sheet
Who Pays the Tax
Sales taxes are remitted by vendors. Sales tax is due on sales sourced within a county
by either direct sale or delivery within that county. Besides the usual items you’d expect
sales tax from such as traditional store fronts, restaurants, hotels, etc., if a vendor from
inside the State delivers an item within a county, the sale is sourced there. Also, if an out-of-
state vendor delivers items into a county on their own vehicles, it is subject to that
county’s sales tax. Currently, large sales of oil field related equipment is being delivered
all over Oklahoma, and most of it is subject to sales tax.
Use tax is paid by either the consumer of the goods, or the vendors. Use tax is a tax on
items shipped into Oklahoma from out of state vendors, to be used or consumed in our
state, that would not be subject to sales tax. The use tax is not in addition to sales tax,
but as a replacement for it. Many vendors have registered to collect and remit the tax for
their customers, as well. If a vendor fails to charge the use tax, the consumer is then
responsible to report and remit the tax themselves. Many companies buying items for oil
and gas exploration, construction, and related expenses have remitted large use tax
payments of late. Also, as part of voluntary compliance, individuals have remitted millions
of dollars in use tax via their Oklahoma income tax filings. This tax is apportioned
proportionally to cities and counties with use tax ordinances in place. As of January 1,
2012, 73 of 77 counties have use tax ordinances as well as sales tax.
Due Date of Tax and Fees
The sales and use tax is generally due the 20th of each month following the month of
sale. Large remitters owing over $2,500 per month in total tax, pay either a half of the
total tax they expect to collect for that month, or the tax on sales made between the 1st
and 15th, on the 20th day of the current month. Total sales for the month are submitted
with their final report due by the 20th day of the following month. The payer then remits
the remainder of the tax collected the previous month.
Title 68, Section 1365

County Sales and Use Tax - Fact Sheet
Who Pays the Tax
Sales taxes are remitted by vendors. Sales tax is due on sales sourced within a county
by either direct sale or delivery within that county. Besides the usual items you’d expect
sales tax from such as traditional store fronts, restaurants, hotels, etc., if a vendor from
inside the State delivers an item within a county, the sale is sourced there. Also, if an out-of-
state vendor delivers items into a county on their own vehicles, it is subject to that
county’s sales tax. Currently, large sales of oil field related equipment is being delivered
all over Oklahoma, and most of it is subject to sales tax.
Use tax is paid by either the consumer of the goods, or the vendors. Use tax is a tax on
items shipped into Oklahoma from out of state vendors, to be used or consumed in our
state, that would not be subject to sales tax. The use tax is not in addition to sales tax,
but as a replacement for it. Many vendors have registered to collect and remit the tax for
their customers, as well. If a vendor fails to charge the use tax, the consumer is then
responsible to report and remit the tax themselves. Many companies buying items for oil
and gas exploration, construction, and related expenses have remitted large use tax
payments of late. Also, as part of voluntary compliance, individuals have remitted millions
of dollars in use tax via their Oklahoma income tax filings. This tax is apportioned
proportionally to cities and counties with use tax ordinances in place. As of January 1,
2012, 73 of 77 counties have use tax ordinances as well as sales tax.
Due Date of Tax and Fees
The sales and use tax is generally due the 20th of each month following the month of
sale. Large remitters owing over $2,500 per month in total tax, pay either a half of the
total tax they expect to collect for that month, or the tax on sales made between the 1st
and 15th, on the 20th day of the current month. Total sales for the month are submitted
with their final report due by the 20th day of the following month. The payer then remits
the remainder of the tax collected the previous month.
Title 68, Section 1365